Stocks/Bonds video question

In terms of when you're accounting for the added interest, you would record the interest as an Interest Expense on the Income Statement, rather than the Balance Sheet. However, if you had interest owing, then there is usually an account known as Interest Payable that is included as a liability on the Balance Sheet. 

Note that the interest due would be treated as an expense, and placed in the Income Statement. Hope that helps! Let me know if I can help you with anything else.